Individual income tax
Due by 30 June each year for income earned in the previous calendar year. Nil returns are required if you hold a KRA PIN.
Company income tax
Due within 6 months of the company's financial year end. For December year-ends, that means 30 June.
VAT
Monthly, by the 20th of the following month. Nil returns still required for VAT-registered entities.
PAYE
Monthly, by the 9th of the following month, alongside NSSF, SHIF and Housing Levy.
Penalties
- Individuals: KES 2,000 or 5% of tax due
- Companies: KES 20,000 or 5% of tax due
- Interest at 1% per month on unpaid tax